Benny Rubin tries to check himself into a asylum run by Dr. Smith, spelled J-O-N-E-S. His secretary who wears only the front half of a dress and talks into an imaginary telephone. There's someone who tries to play a violin on the asylum's radio station (upstairs in the basement), but she breaks her G-string (on the violin, on the vi-o-lin, get your mind out of the gutter) and then breaks the violin.
There are some, I guess, sailors, one of which has invented an unbreakable plate that shatters on the floor. There are two other similarly dressed sailors laughing uncontrollably, while usually tough guy Nat Pendleton is dressed as a chef. Pendleton gets hit in the face with a plate full of beans. Beans occasionally appeared in some of Salvador Dali's work of the period, but I don't know if there was any intention of making a connection to the Surrealist movement in this short.
The humor falls short a lot of the times, although if you look at this through a surrealist mindset, you might find this more enjoyable.